Note 21. Financial instruments and financial risk management continued (iii) Interest rate risk (continued) At 30 June 2025, if interest rates had moved, as illustrated in the table below, with all other variables held constant, post-tax loss would have been affected as follows: 2025 $ 2024 $ Post tax gain/(loss) +1.0% (100 basis points) 26,746 26,690 -1.0% (100 basis points) (26,746) (26,690) The average interest rate for the year ended 30 June 2025 was 4.17% (2024: 4.20%). The Group deals with financial institutions that have an A rating or better. (iv) Market risk As a result of significant investment in Ecuador, the Group’s statement of financial position can be affected significantly by movements in the US Dollar/Australian Dollar exchange rates. In addition, included in current assets is financial assets at fair value of $69,886 for the value of the shares held in CSE listed United Lithium Corp denominated in Canadian dollars, and shares in ASX listed NewPeak Metals Ltd. If either the market price of the shares or the Australian dollar / Canadian dollar rates move this will have an impact on post-tax profit or loss. At 30 June 2025, if either the market price of the shares or the Australian dollar / Canadian dollar rates had moved, with all other variables held constant, post-tax loss would have been affected as follows: 2025 $ 2024 $ Financial assets Financial assets at fair value through profit or loss 69,886 111,460 2025 $ 2024 $ Post tax gain/(loss) +10% change in market price or exchange rate 6,989 11,146 -10% change in market price or exchange rate (6,989) (11,146) Note 22. Remuneration of auditors 2025 $ 2024 $ During the year the following fees were paid or payable for services provided by the auditor of the Company and its related practices: Audit and review services HLB Mann Judd 60,439 55,000 60,439 55,000 63 Sunstone Metals Limited Annual Report 2025
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